In this article we compare German and Korean inheritance tax system and try to summarize some tax policy implication for Korean inheritance tax reform in the future. After analysing the differences of two countries' inheritance tax system we suggest s...
In this article we compare German and Korean inheritance tax system and try to summarize some tax policy implication for Korean inheritance tax reform in the future. After analysing the differences of two countries' inheritance tax system we suggest some reform directions regarding tax object and type of inheritance tax, tax credit or lower evaluation for the on-going-company and level of tax rate.